基于内部控制视角的税收征管研究
发布时间：2019-01-10 21:08
【摘要】：经济新常态,对国家治理体系和治理能力现代化提出了新的要求。财政是国家治理的基础和重要支柱,十三五规划提出了深化财税体制改革总体思路,要求改革和完善税费制度,优化税制结构、完善税收功能、稳定宏观税负、推进依法治税,建立有利于科学发展、社会公平、市场统一的税收制度体系。税务机关作为税收制度改革的实施机关,税收征管是否法制公平、规范高效和勤政廉洁,影响着税收筹集财政收入、调节分配、促进结构优化的作用的发挥,也影响着财税体制改革的成效。而有效的税收征管内部控制,对贯彻十三五规划,建立规范公平、征管高效的现代税收制度具有重要意义。自《行政事业单位内部控制规范(试行)》实施以来,各级税务机关积极推进内部控制建设,取得了初步成效,但税收征管的内部控制问题仍然很突出,如对内控重视不够、制度建设不健全、发展水平不平衡等问题。本文以COSO内部控制整体框架为分析基础,从内部控制的视角研究我国税收征管的现状及存在的问题,对完善税收征管内部控制提出建议。文章从五个方面进行写作,第一章是绪论,主要阐述选题背景、研究价值、文献综述及简要评价;第二章是对内部控制和税收征管的相关理论进行研究;第三章分别从税收征管的内部控制环境、风险评估、控制活动、信息与沟通和内控监督五个方面分析我国税收征管现状及存在的问题,提出我国税收征管过程中存在税收征管人员专业性不强、风险识别能力弱、税收征管监控不到位等问题;第四章通过两个典型案例,对税收征管内部控制进一步分析,得出启示;第五章在前几章研究的基础上,从加强内控环境建设、构建风险评估体系、提高内部控制能力、建立内控信息化系统等方面提出完善我国税收征管内部控制的路径。
[Abstract]:New normal economy, to the national governance system and governance capacity modernization put forward new requirements. Finance is the foundation and important pillar of national governance. The 13th Five-Year Plan put forward the general idea of deepening the reform of the fiscal and taxation system, which requires the reform and improvement of the tax and fee system, the optimization of the tax system, the perfection of the tax system, the improvement of the tax function, the stabilization of the macro tax burden, and the promotion of administering taxes according to law. To establish a tax system conducive to scientific development, social equity and market unity. As the implementing organ of tax system reform, tax collection and administration is fair in legal system, standardized, efficient and diligent and clean, which affects the function of raising revenue, regulating distribution, and promoting structural optimization. It also affects the effectiveness of the reform of the fiscal and taxation system. Effective internal control of tax collection and management is of great significance to the implementation of the 13th Five-Year Plan and the establishment of a standardized fair and efficient modern tax system. Since the implementation of the Standard for Internal Control of Administrative institutions (trial implementation), the tax authorities at all levels have actively promoted the construction of internal control and achieved initial results. However, the internal control problems of tax collection and management are still outstanding, such as insufficient attention to internal control. The system construction is not perfect, the development level is not balanced and so on. Based on the overall framework of COSO internal control, this paper studies the current situation and existing problems of tax collection and management in China from the perspective of internal control, and puts forward some suggestions to improve the internal control of tax collection and management. The first chapter is the introduction, which mainly describes the background of the topic, research value, literature review and brief evaluation, the second chapter is the internal control and tax collection and management of the relevant theory. The third chapter analyzes the current situation and problems of tax collection and management in China from five aspects: internal control environment, risk assessment, control activities, information and communication, and internal control and supervision. In the process of tax collection and management in China, there are some problems, such as the lack of professionalism of tax collection and management personnel, the weak ability of risk identification, the lack of monitoring and control of tax collection and management, and so on. The fourth chapter through two typical cases, further analysis of the internal control of tax collection and management, draw inspiration; On the basis of the previous chapters, the fifth chapter puts forward the way to perfect the internal control of tax collection and management in China from the aspects of strengthening the construction of internal control environment, constructing the risk assessment system, improving the ability of internal control and establishing the information system of internal control.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
本文编号：2406785
[Abstract]:New normal economy, to the national governance system and governance capacity modernization put forward new requirements. Finance is the foundation and important pillar of national governance. The 13th Five-Year Plan put forward the general idea of deepening the reform of the fiscal and taxation system, which requires the reform and improvement of the tax and fee system, the optimization of the tax system, the perfection of the tax system, the improvement of the tax function, the stabilization of the macro tax burden, and the promotion of administering taxes according to law. To establish a tax system conducive to scientific development, social equity and market unity. As the implementing organ of tax system reform, tax collection and administration is fair in legal system, standardized, efficient and diligent and clean, which affects the function of raising revenue, regulating distribution, and promoting structural optimization. It also affects the effectiveness of the reform of the fiscal and taxation system. Effective internal control of tax collection and management is of great significance to the implementation of the 13th Five-Year Plan and the establishment of a standardized fair and efficient modern tax system. Since the implementation of the Standard for Internal Control of Administrative institutions (trial implementation), the tax authorities at all levels have actively promoted the construction of internal control and achieved initial results. However, the internal control problems of tax collection and management are still outstanding, such as insufficient attention to internal control. The system construction is not perfect, the development level is not balanced and so on. Based on the overall framework of COSO internal control, this paper studies the current situation and existing problems of tax collection and management in China from the perspective of internal control, and puts forward some suggestions to improve the internal control of tax collection and management. The first chapter is the introduction, which mainly describes the background of the topic, research value, literature review and brief evaluation, the second chapter is the internal control and tax collection and management of the relevant theory. The third chapter analyzes the current situation and problems of tax collection and management in China from five aspects: internal control environment, risk assessment, control activities, information and communication, and internal control and supervision. In the process of tax collection and management in China, there are some problems, such as the lack of professionalism of tax collection and management personnel, the weak ability of risk identification, the lack of monitoring and control of tax collection and management, and so on. The fourth chapter through two typical cases, further analysis of the internal control of tax collection and management, draw inspiration; On the basis of the previous chapters, the fifth chapter puts forward the way to perfect the internal control of tax collection and management in China from the aspects of strengthening the construction of internal control environment, constructing the risk assessment system, improving the ability of internal control and establishing the information system of internal control.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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